One worksheet shows the date wise courses (External Course, Internal Course and Elearning Course) taken by staff members. The data also shows the Line Managers that they report to. Another worksheet lists down all staff members and the Line Managers that they report to.
From data on the first worksheet, one can easily determine (via a Pivot Table) the Elearning courses taken by various staff members (along with their Line Managers). However, a Pivot Table will not show the staff members (along with their Line Managers) who did not take the Elearning Course.
You may refer to the data set and my workaround in this workbook. My solution uses the Microsoft Power Query add-in for MS Excel 2010 and higher versions. One can download and install the tool from here.